Analisis Penerapan Akuntansi Manajemen Lingkungan dalam Pengelolaan Limbah B3 Klinik di Kecamatan Cikampek

This research aims to analyze the implementation of Environmental Management Accounting (EMA) in the management of B3 (hazardous and toxic) waste at clinics in the Cikampek District. The research method used is a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. Data analysis was conducted using the Miles and Huberman model through the stages of data reduction, data presentation, and conclusion drawing. The results of the study show that the implementation of EMA in the clinic has been carried out through the stages of identification, measurement, and reporting of environmental costs, but it is still not optimal and has not been specifically structured. At the identification stage, environmental costs are still combined with operational costs. At the measurement stage, waste costs are calculated based on the weight of the waste according to invoices from third-party vendors. Meanwhile, at the reporting stage, environmental costs are not presented separately in the financial statements and are still oriented toward administrative needs. The management of B3 waste in the clinic has followed standard operating procedures (SOP) and regulations through processes of waste segregation, temporary storage, and cooperation with third parties for transportation and destruction. This study indicates that EMA has been implemented operationally, but it has not yet been maximally utilized as a managerial decision-making tool. Therefore, strengthening the recording system, separating environmental cost accounts, and improving management understanding are needed so that the implementation of EMA can run more effectively and support efficiency in B3 waste management.

Keywords: Environmental Management Accounting, B3 Waste, Clinic, Waste Management